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TMI Blog2015 (1) TMI 123X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri Sachin Chitnis, Advocate, for the Respondent. ORDER The Revenue is in appeal against the impugned order allowing the refund claim filed by the respondent holding that same is within time and bar of unjust enrichment is not applicable. 2. The brief facts of the case are that during the period 1987-92, the respondent procured certain advance against the goods supplied by them to their b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... one and half month of the order passed by the Tribunal. Further he also examined the issue of unjust enrichment which has been supported by the Chartered Accountant certificate and the gate passes issued at the time of clearances of the goods and held that bar of unjust enrichment is not applicable. Aggrieved from the said order, Revenue is before me. The respondents has also filed a cross object ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccountant certificate has been produced and gate passes and invoices produced by the respondent to prove that duty has been paid under protest and has not been recovered from the buyers. I hold that the respondent is also able to pass the bar of unjust enrichment. 5. In these circumstances, I do not find any infirmity with the impugned order and same is upheld. Appeal filed by the Revenue de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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